Court Rules Opening Capital Balance Can't Be Ignored in Section 68 Income Tax Disputes; Advocates Nuanced Assessments. https://www.taxtmi.com/highlights?id=18888 Addition made u/s 68 - availability of opening capital balance cannot be discounted altogether - it may not be proper to altogether reject the claim of savings from past income also - AT en-us Sat, 14 Jun 2014 19:16:08 +0530 Sat, 14 Jun 2014 19:16:08 +0530 TaxTMI RSS Generator Court Rules Opening Capital Balance Can't Be Ignored in Section 68 Income Tax Disputes; Advocates Nuanced Assessments. https://www.taxtmi.com/highlights?id=18888 Addition made u/s 68 - availability of opening capital balance cannot be discounted altogether - it may not be proper to altogether reject the claim of savings from past income also - AT Highlights Income Tax Sat, 14 Jun 2014 19:16:08 +0530 https://www.taxtmi.com/highlights?id=18888